50:
2211:
1888:
22:
1800:
2077:
1658:
1646:
2198:, reducing noise pollution, and preventing a jet fuel tax. The new plan is more likely to succeed because the tax is much lower than in 2008, and most neighbouring countries except Belgium had also introduced aviation taxes in preceding years, making passengers' tax circumvention efforts unlikely. The government was aiming to eventually establish a uniform EU-wide aviation tax.
1921:) in April 2011 similar to the German aviation taxation system. In 2013, the fees for short and medium-haul flights were reduced from 8 euros to 7 euros and from 20 euros to 15 euros respectively, and halved again in 2018. According to §5.1 of the Flight Tax Act, the flight tax depends on the distance to the destination airfield per passenger:
1785:(2005), aviation does not pay tax on fuel and aviation's expansion is fuelled by its exemption from taxes. In the UK, aviation got ÂŁ9 billion tax free benefits in 2003. Friends of the Earth argued that fuel tax would give incentive to improve the energy efficiency of operations, and would be a more effective response than emission trading.
2068:
be at risk within 6 months), a gradual recovery of the 34 billion annual trade surplus that the French aviation industry produced, and the goal of developing carbon-neutral air travel by 2035 rather than 2050 (for which the civil aviation research council CORAC would receive €1.5 billion in support over three years).
2344:
laws (which included the aviation tax), and in June 2021, 52% of the Swiss voters rejected them, meaning there will not be aviation taxes in the very near future. Parliament continued to reject several parliamentary initiatives on the subject thereafter. Public support for some kind of airline ticket
2201:
Since 1 January 2021, an air passenger tax of €7.845 per person per flight applies in the
Netherlands. The tax does not apply to transfer passengers, and children under the age of 2. In the Tax Plan 2023, the cabinet proposed to increase the air passenger tax by €18.48 from 2023. Parliament had yet
2067:
at 7 billion euros (comprising a state loan of 3 billion and bank loans of 4 billion), with conditions to transform it into the 'most environmentally friendly airline on the planet'. There were several aims, including the protection of 300,000 direct and indirect jobs (100,000 of which were said to
2051:
announced that France would introduce an eco-tax on passengers in 2020. Flights within the EU, including domestic flights, would be taxed 1.5 euros for economy class and 9 euros for business class, while flights out of the EU would be charged with 3 euros for economy class and 18 euros for business
1866:
emissions, the
Ministers proposed both uniform air passenger taxes as well as kerosene taxes (both excise duties and VAT). In a September–October 2019 poll conducted by the European Investment Bank (EIB) amongst 28,088 EU citizens from the then 28 member states, 72% said they would support a carbon
2189:
coalition agreement planned to introduce a new aviation tax of 7 euros on every ticket, regardless of destination, on 1 January 2021. Cargo aircraft will pay a tax based on their weight and noise pollution class: up to 3.85 euros per tonne of cargo, with a lower rate for quieter aircraft. The tax,
2162:) of 11.25 euros per ticket for flights within Europe and 45 euros for destinations outside Europe. Due to vehement opposition by the aviation industry and travel agencies, the tax was abolished a year later on 1 July 2009, leading to heavy criticism from academia and environmental organisations.
2339:
in 2019) to introduce an environmental levy of 30 to 120 Swiss francs per airline ticket 'depending on distance and class'; nearly half of the proceeds are to flow into a climate fund for emissions-reduction initiatives. The Swiss oil lobby started a campaign and a referendum against the new
2345:
tax remained high, with 72% of respondents in a June 2022 GfS Zurich survey saying they were in favour: 42% of respondents backed a levy of CHF30 ($ 30.40) for short-haul flights and CHF120 for long-haul flights, while 50% agreed with even higher charges.
2294:) proposed to collect an annual aviation tax of around 78 million euros. Under the proposal's conditions, the Swedish aviation industry would still be 100% exempt from the Swedish energy tax, carbon dioxide tax and sulphur tax that other companies pay.
1985:) for 150 million euros in taxpayer grants, and 300 euros in banking loans that are to be paid back. This was significantly less than expected (Austrian Airlines had applied for 767 million euros), and came under the following conditions:
1952:
2692:
1859:, to introduce EU-wide taxes on aviation so as to charge the entire aviation industry more for its emissions and pollution, and put all member states on level pegging. Citing the fact that aviation causes around 2.5% of global
2322:
per passenger. On 1 April 2020, the fee was changed to 75 kroner for passengers with a final destination in Europe and 200 kroner for passengers with a final destination outside Europe. In addition, VAT was added to the tax.
2236:
Sweden introduced a passenger tax for commercial flights of more than ten passengers in April 2018. As of 2020, Swedish aviation taxes for passengers were divided into three categories, depending on the destination:
994:
2943:
1874:
package proposed in July 2021 by the
European Commission, the European Union is planning to gradually introduce a kerosene tax (for both private and commercial flights) between 2023 and 2033 at EUR 10.75 per
2034:
In 2022, the
Belgian government introduced an aviation tax for all airline flights of 10 euros within 500 kilometres, two euros if the destination is located more than 500 kilometres away and within the
2700:
2723:
1848:
In
November 2019, the Finance Ministers of Belgium, Bulgaria, Denmark, France, Germany, Italy, Luxembourg, the Netherlands and Sweden presented a joint statement calling on the
2485:
2052:
class. Different rules apply to
Corsica and other overseas departments and territories of France. The exo-tax was projected to produce 180 million euros in revenue annually.
1993:
got an immediate uniform 12 euro environmental tax. This altered an earlier plan to introduce a flight ticket tax system of 3.50 to 17 euros (depending on the route) in 2021.
2807:
Verordnung zur
Absenkung der Steuersätze im Jahr 2020 nach § 11 Absatz 2 des Luftverkehrsteuergesetzes (Luftverkehrsteuer-Absenkungsverordnung 2020 – LuftVStAbsenkV 2020)
2624:
2459:
2780:
2015:
For flights less than 350 kilometres away, a special tax of 30 euros must be paid to discourage short flights (an unprecedented environmental measure in the EU).
2955:
2178:
economist Lans
Bovenberg was more positive, arguing aviation taxes should be implemented simultaneously across the entire EU to be effective, and that taxing
2663:
2537:
2063:
announced a financial support programme for the aerospace sector for 15 billion euros. It included the earlier announced bailout of its flag carrier
1944:
2039:
and four euros outside the EEA. The reason the tax is higher for short flights is because a shift to trains is more realistic for those distances.
1713:
2831:
2445:
1731:
Air passenger taxes, paid by passengers to the government for environmental reasons; may be variable by distance and includes domestic flights
1340:
3131:
3009:
1940:
3256:
3196:
2371:
1996:
All airline tickets cost at least 40 euros in total. This ended the practice of selling tickets as cheap as 10 euros (for example by
1197:
2403:
The EU Commission in 2014 ruled that subsidies
Ryanair received from a regional authority a decade ago had to be repaid (€525,000).
2911:
Art. XXVI I section D Wet van 21 december 2022 tot wijziging van enkele belastingwetten en enige andere wetten (Belastingplan 2023)
1853:
1062:
1057:
498:
2561:
1794:
1975:
1959:
1411:
1004:
225:
493:
2573:
3074:
3050:
1611:
792:
2430:
1486:
2754:
3208:
1754:
1688:
1551:
674:
186:
2859:
2593:
1845:(2003/96/EC), except with bilateral agreements between member states. However, as of 2018, no such agreements exist.
1012:
760:
3087:
3297:
477:
3124:
2336:
255:
2115:
Category 2 – Central Asia, the MENA region (excluding
Morocco and Algeria, including Afghanistan and Pakistan),
2332:
2018:
Airline connections that covered distances that could be travelled within three hours by train were prohibited.
1616:
1335:
2922:
2511:
1621:
580:
49:
2885:
3292:
3282:
2601:
2318:
Norway introduced airline passenger fees on 1 June 2016. From 1 June 2016 to 31 March 2020, the fee was 80
2210:
2167:
1319:
610:
2108:
Germany's air passenger tax is divided in three categories, with the following taxes since 1 April 2020:
2056:
1887:
1561:
1531:
1943:
and had requested a total of 12.8 billion euros in government support by mid-April 2020, according to a
3234:
3169:
3117:
2163:
2103:
1971:
1737:, paid by passengers leaving the country to the government (sometimes also applies outside of aviation)
942:
414:
3229:
3224:
3191:
3164:
2308:
2151:
2004:, which offered 100,000 tickets for 9.99 euros in 2019; other such cheap airlines in Austria include
1842:
989:
567:
524:
375:
230:
79:
1581:
999:
483:
1951:
and Carbon Market Watch report. At the time, Austria was the only country which insisted (through
3277:
3154:
2190:
which is projected to produce an annual revenue of 200 million euros, has four goals: reducing CO
1725:
1596:
1536:
1047:
1042:
664:
545:
196:
1970:, with about 7,000 employees) should be linked to climate targets. On 8 June 2020, the Austrian
2036:
1978:
1681:
1506:
1391:
1386:
982:
561:
380:
2980:
1586:
1511:
1476:
1461:
1381:
1371:
615:
535:
530:
451:
2910:
2806:
3037:
2433:
2410:
decided that trainings for airplane and helicopter pilots would no longer be subsidised in
1782:
1606:
1571:
1546:
1426:
1406:
573:
250:
111:
2625:"Coronavirus: airlines seek €12.8bn in bailouts without environmental conditions attached"
8:
2186:
1849:
1626:
1526:
1521:
1466:
1451:
1441:
1436:
1431:
1376:
1366:
1361:
1345:
1215:
1161:
964:
472:
2724:"Like several neighbouring countries, Belgium will introduce an aviation tax from April"
2291:
29:
departs. Aviation taxation and subsidies affect the prices of airline seats and jet fuel
3244:
3179:
2354:
2175:
2064:
1879:(GJ), while sustainable fuel such e-kerosene will benefit from a minimum rate of zero.
1601:
1591:
1576:
1566:
1541:
1491:
1456:
1446:
1416:
1401:
1396:
1251:
1166:
954:
918:
839:
718:
436:
74:
21:
2048:
3249:
2360:
1967:
1955:
1936:
1674:
1516:
1501:
1496:
1471:
1421:
1221:
932:
884:
824:
740:
681:
393:
360:
166:
1953:
Minister of Climate Action, Environment, Energy, Mobility, Innovation and Technology
1856:
1745:, paid by airline companies to the government for the jet fuel (kerosene) they burn
1556:
1481:
1087:
1052:
1032:
844:
812:
686:
540:
291:
2202:
to approve the plans. 1 January 2023, the new tax rate of €26,43 went into force.
2319:
2171:
2001:
1650:
1266:
1124:
1119:
854:
817:
728:
693:
595:
519:
355:
315:
281:
191:
181:
176:
171:
89:
2287:
1799:
3239:
3174:
2139:
2060:
1990:
1860:
1712:, and implementations, are listed below. Taxation is one of several methods to
1209:
1181:
1156:
1017:
859:
654:
590:
488:
426:
330:
325:
308:
286:
2781:"French government puts jobs and environment first in €15bn aerospace bailout"
3271:
3159:
2407:
2377:
2276:
2246:
1734:
1281:
949:
874:
765:
698:
632:
600:
467:
409:
370:
350:
320:
235:
156:
151:
126:
116:
58:
3287:
2785:
2629:
2256:
2195:
1963:
1770:
1742:
1662:
1176:
959:
928:
899:
879:
770:
755:
735:
649:
644:
446:
240:
2166:
claimed it lost 900,000 passengers to airports abroad due to the tax, but
1781:
According to the Amsterdam-based international environmental organisation
209:
3203:
2264:
1748:
1171:
909:
869:
787:
723:
669:
605:
431:
421:
365:
245:
146:
141:
99:
84:
26:
2832:"Het kabinet weet het zeker: de vliegtaks gaat deze keer niet mislukken"
1841:. Commercial aviation fuel taxation in the EU was banned in 2003 by the
1948:
1871:
1276:
1246:
1129:
1114:
1037:
969:
937:
889:
864:
849:
750:
745:
713:
639:
345:
340:
161:
121:
67:
3094:(in Dutch). Vlaams Agentschap Innoveren & Ondernemen. 12 June 2020
2112:
Category 1 – Europe, Russia, Turkey, Morocco and Algeria: 12.90 euros
2076:
1982:
1876:
1709:
1109:
1027:
1022:
708:
703:
514:
441:
131:
3109:
2460:"Nine EU countries call for European aviation tax to curb emissions"
3186:
2693:"Lufthansa's Austrian arm gets 450 million euro government bailout"
2668:
2486:"There Are Now Nine Countries Asking For An EU Aviation Carbon Tax"
2411:
2397:
2268:
2179:
2009:
1762:
1705:
1702:
1271:
1239:
923:
913:
834:
829:
802:
775:
585:
335:
276:
271:
104:
2538:"European Commission aviation pollution tax proposal fuels debate"
2174:
reduced air travel across the world, not just in the Netherlands.
2393:
2389:
2127:
2005:
1997:
1766:
1758:
1082:
904:
807:
797:
136:
94:
1981:
concluded a support deal for Austrian Airlines (a subsidiary of
2272:
2252:
2242:
1645:
1291:
1102:
1097:
1092:
894:
782:
2025:
emissions by 50% by 2030 (or by 33% by 2030 compared to 2005).
2836:
2116:
1837:
Historically, EU aviation fuel was tax free and attracted no
1306:
1301:
1296:
1286:
1261:
1256:
1203:
1075:
2892:(in Dutch). Government of the Netherlands. 17 September 2021
2512:"Ban short-haul flights for climate? In EU poll 62% say yes"
2260:
2690:
2372:
Fuel taxes in the United States § Aviation fuel taxes
2182:
would be a more effective measure than taxing passengers.
2985:
1838:
41:
2576:
in the Rechtsinformationssystem der Republik Ă–sterreich.
2564:
in the Rechtsinformationssystem der Republik Ă–sterreich.
1751:, paid by airline companies to the airports they land on
3075:
France grounds Ryanair plane to force subsidy repayment
3051:"Tax on airline tickets wins sky-high public support"
2778:
2755:"Aviation tax: Which EU countries charge passengers?"
1006:
European Union Common Consolidated Corporate Tax Base
3088:"16 opleidingen uitgesloten van de kmo-portefeuille"
2535:
2483:
2448:
Jasper Faber and Aoife O’Leary Delft November 2018
2800:
2664:"Ă–sterreich verbietet die 9,99-Euro-BilligstflĂĽge"
1728:, paid by passengers to the airport or government
3269:
2594:"Oostenrijk verbiedt vliegtickets onder 40 euro"
3048:
2661:
2170:economist Eric Bartelsman pointed out that the
2622:
3125:
2752:
2588:
2586:
2584:
2582:
2562:Gesamte Rechtsvorschrift fĂĽr Flugabgabegesetz
2130:applied 19% VAT on domestic airline tickets.
1714:mitigate the environmental impact of aviation
1682:
2860:"Gemengde reacties op afschaffing vliegtaks"
2829:
2457:
2286:In November 2019, the Swedish government of
2194:emissions, reducing other emissions such as
2721:
2509:
2012:) in order to discourage flying in general.
3132:
3118:
2691:Alexandra Schwarz-Goerlich (8 June 2020).
2657:
2655:
2653:
2651:
2649:
2647:
2579:
2047:On 9 July 2019, French transport minister
1820: No taxes, but supports EU-wide taxes
1689:
1675:
2825:
2823:
2821:
2819:
2817:
2815:
2536:Ilaria Grasso Macola (7 September 2021).
2484:Emanuela Barbiroglio (11 November 2019).
2122:Category 3 – Other countries: 58.82 euros
1891:Austrian distance tax categories (2018):
1198:Institute on Taxation and Economic Policy
2748:
2746:
2744:
2282:Category 3 – Other countries: 416 kronor
2209:
2075:
1886:
1854:European Commissioner for Climate Action
1814: Will introduce air passenger taxes
1798:
20:
2644:
2406:In June 2020, Flemish Economy Minister
1826: No longer has air passenger taxes
1795:Jet fuel taxation in the European Union
16:Taxes and subsidies related to aviation
3270:
3007:
2812:
2380:, most states tax avgas and jet fuel.
2021:Austrian Airlines had to reduce its CO
3139:
3113:
2779:David Kaminski-Morrow (9 June 2020).
2741:
2503:
1913:Austria introduced a Flight Tax Act (
1761:, a global health initiative against
1757:(Chirac Tax), paid by passengers to
2809:. Buzer.de. Retrieved 13 June 2020.
2335:approved a proposal (passed by the
1962:) that a government bailout of its
13:
2297:
1755:Solidarity tax on airplane tickets
14:
3309:
2944:Swedish government proposals 2019
2348:
2214:Swedish distance tax categories:
1941:temporarily cease most operations
1788:
1719:
1013:Global minimum corporate tax rate
3049:Keystone-SDA/ts (12 June 2022).
2925:(in Swedish). Swedish Tax Agency
2623:Sandra Laville (22 April 2020).
2458:Jonas Ekblom (7 November 2019).
2365:
2080:German distance tax categories:
1656:
1644:
478:Base erosion and profit shifting
48:
3080:
3068:
3042:
3031:
3001:
2973:
2948:
2937:
2915:
2904:
2878:
2852:
2772:
2715:
2684:
2662:Gerhard Hegmann (9 June 2020).
2616:
2446:Taxing aviation fuels in the EU
2138:The Republic of Ireland had an
2059:, economy and finance minister
1928:for medium distances 7.50 euros
1803:Air passenger taxes in Europe.
256:Optimal capital income taxation
3038:Volksabstimmung vom 13.06.2021
3010:"Swiss parliament votes for CO
2830:Niels Markus (11 March 2020).
2753:Frances Lopez (11 July 2019).
2722:André Orban (7 January 2022).
2567:
2555:
2529:
2477:
2451:
2439:
2424:
2326:
2145:
1931:for long distances 17.50 euros
1925:for short distances 3.50 euros
1336:List of countries by tax rates
1:
2510:Kate Abnett (10 March 2020).
2417:
2097: Category 3: 58.82 euros
2091: Category 2: 32.67 euros
2085: Category 1: 12.90 euros
1908: Category 3: 17.50 euros
1808: Has air passenger taxes
1776:
761:Natural resources consumption
2956:"Budget change, spring 2019"
2602:Nederlandse Omroep Stichting
2383:
2302:
2231: Category 3: 416 kronor
2225: Category 2: 260 kronor
2168:Vrije Universiteit Amsterdam
2154:introduced an aviation tax (
2142:from 2009 until April 2014.
1939:, airlines in Europe had to
1902: Category 2: 7.50 euros
1896: Category 1: 3.50 euros
1832: No air passenger taxes
611:United States as a tax haven
7:
3160:Departure/Air passenger tax
2989:(in Norwegian). 2 June 2020
2388:Some governments subsidize
2219: Category 1: 62 kronor
2057:COVID-19 pandemic in France
2055:On 9 June 2020, during the
1945:Transport & Environment
10:
3314:
2414:from 1 July 2020 onwards.
2369:
2358:
2352:
2306:
2164:Amsterdam Airport Schiphol
2133:
2104:German air passenger taxes
2101:
2071:
2029:
1882:
1792:
525:Offshore financial centres
415:Repatriation tax avoidance
3217:
3147:
2866:(in Dutch). 25 March 2009
2313:
2309:Passenger Movement Charge
2205:
2152:Fourth Balkenende cabinet
2042:
1843:Energy Taxation Directive
990:Financial transaction tax
80:Property tax equalization
2961:(in Swedish). p. 28
2431:Aviation and the economy
1341:Tax revenue to GDP ratio
1000:Currency transaction tax
581:Liechtenstein tax affair
3298:Environmental economics
3155:Airport improvement fee
3008:Cirium (11 June 2020).
2000:'s Austrian subsidiary
1726:Airport improvement fee
1048:Permanent establishment
1043:Exchange of Information
546:Financial Secrecy Index
197:Medical savings account
2981:"Flypassasjeravgiften"
2333:Swiss Federal Assembly
2233:
2099:
1910:
1834:
943:Vehicle miles traveled
562:Ireland as a tax haven
376:Private tax collection
30:
2923:"Så beräknas skatten"
2213:
2079:
1890:
1802:
1793:Further information:
616:Panama as a tax haven
568:Ireland v. Commission
536:Conduit and sink OFCs
531:Offshore magic circle
452:Unreported employment
24:
2434:Friends of the Earth
2279:: 260 Swedish kronor
2150:On 1 July 2008, the
1979:coalition government
1852:, more specifically
1783:Friends of the Earth
1612:United Arab Emirates
1354:Individual Countries
1063:Foreign revenue rule
855:Inheritance (estate)
574:Leprechaun economics
3293:Government finances
3283:Transport economics
3077:France24 09/11/2018
3014:tax on air tickets"
2187:Third Rutte cabinet
2119:region: 32.67 euros
1850:European Commission
1651:Business portal
1346:Tax rates in Europe
1216:Tax Justice Network
1162:Dhammika Dharmapala
665:Airport improvement
473:Transfer mispricing
264:Distribution of Tax
36:Part of a series on
2542:Airport Technology
2355:Air Passenger Duty
2331:In June 2020, the
2234:
2176:Tilburg University
2100:
1911:
1835:
1252:Eight per thousand
1167:James R. Hines Jr.
1058:European Union FTT
75:Government revenue
31:
3265:
3264:
3141:Aviation taxation
2361:Air Departure Tax
2337:Council of States
2263:region including
1968:Austrian Airlines
1956:Leonore Gewessler
1937:COVID-19 pandemic
1699:
1698:
1634:
1633:
1230:
1229:
1222:Tax Policy Center
965:Negative (income)
741:Environmental tax
623:
622:
541:Financial centres
361:Tax investigation
299:
298:
167:Tax harmonization
3305:
3134:
3127:
3120:
3111:
3110:
3104:
3103:
3101:
3099:
3084:
3078:
3072:
3066:
3065:
3063:
3061:
3055:SWI swissinfo.ch
3046:
3040:
3035:
3029:
3028:
3026:
3024:
3005:
2999:
2998:
2996:
2994:
2977:
2971:
2970:
2968:
2966:
2960:
2952:
2946:
2941:
2935:
2934:
2932:
2930:
2919:
2913:
2908:
2902:
2901:
2899:
2897:
2890:rijksoverheid.nl
2886:"Vliegbelasting"
2882:
2876:
2875:
2873:
2871:
2856:
2850:
2849:
2847:
2845:
2827:
2810:
2804:
2798:
2797:
2795:
2793:
2776:
2770:
2769:
2767:
2765:
2750:
2739:
2738:
2736:
2734:
2719:
2713:
2712:
2710:
2708:
2699:. Archived from
2688:
2682:
2681:
2679:
2677:
2659:
2642:
2641:
2639:
2637:
2620:
2614:
2613:
2611:
2609:
2590:
2577:
2574:Flugabgabegesetz
2571:
2565:
2559:
2553:
2552:
2550:
2548:
2533:
2527:
2526:
2524:
2522:
2507:
2501:
2500:
2498:
2496:
2481:
2475:
2474:
2472:
2470:
2455:
2449:
2443:
2437:
2428:
2320:Norwegian kroner
2292:Löfven I Cabinet
2230:
2224:
2218:
2096:
2090:
2084:
1915:Flugabgabegesetz
1907:
1901:
1895:
1867:tax on flights.
1857:Frans Timmermans
1831:
1825:
1819:
1813:
1807:
1691:
1684:
1677:
1663:Money portal
1661:
1660:
1659:
1649:
1648:
1325:
1324:
1146:
1145:
1053:Transfer pricing
1033:Tax equalization
1007:
950:Corporate profit
586:Luxembourg Leaks
520:Corporate havens
399:
398:
215:
214:
52:
33:
32:
3313:
3312:
3308:
3307:
3306:
3304:
3303:
3302:
3268:
3267:
3266:
3261:
3213:
3143:
3138:
3108:
3107:
3097:
3095:
3086:
3085:
3081:
3073:
3069:
3059:
3057:
3047:
3043:
3036:
3032:
3022:
3020:
3013:
3006:
3002:
2992:
2990:
2979:
2978:
2974:
2964:
2962:
2958:
2954:
2953:
2949:
2942:
2938:
2928:
2926:
2921:
2920:
2916:
2909:
2905:
2895:
2893:
2884:
2883:
2879:
2869:
2867:
2858:
2857:
2853:
2843:
2841:
2828:
2813:
2805:
2801:
2791:
2789:
2777:
2773:
2763:
2761:
2751:
2742:
2732:
2730:
2720:
2716:
2706:
2704:
2689:
2685:
2675:
2673:
2660:
2645:
2635:
2633:
2621:
2617:
2607:
2605:
2592:
2591:
2580:
2572:
2568:
2560:
2556:
2546:
2544:
2534:
2530:
2520:
2518:
2508:
2504:
2494:
2492:
2482:
2478:
2468:
2466:
2456:
2452:
2444:
2440:
2429:
2425:
2420:
2386:
2374:
2368:
2363:
2357:
2351:
2343:
2329:
2316:
2311:
2305:
2300:
2298:Other countries
2232:
2228:
2226:
2222:
2220:
2216:
2208:
2193:
2172:Great Recession
2148:
2136:
2106:
2098:
2094:
2092:
2088:
2086:
2082:
2074:
2049:Élisabeth Borne
2045:
2032:
2024:
1991:airline tickets
1909:
1905:
1903:
1899:
1897:
1893:
1885:
1870:As part of its
1864:
1833:
1829:
1827:
1823:
1821:
1817:
1815:
1811:
1809:
1805:
1797:
1791:
1779:
1722:
1695:
1657:
1655:
1643:
1636:
1635:
1322:
1312:
1311:
1267:Fiscus Judaicus
1242:
1232:
1231:
1190:Advocacy groups
1143:
1135:
1134:
1125:Trade agreement
1120:Free-trade zone
1078:
1068:
1067:
1005:
985:
975:
974:
635:
625:
624:
596:Paradise Papers
437:Debtors' prison
396:
386:
385:
356:Tax preparation
316:Revenue service
311:
301:
300:
212:
202:
201:
182:Double taxation
177:Tax withholding
172:Tax competition
90:Non-tax revenue
70:
17:
12:
11:
5:
3311:
3301:
3300:
3295:
3290:
3285:
3280:
3278:Aviation taxes
3263:
3262:
3260:
3259:
3254:
3253:
3252:
3245:United Kingdom
3242:
3237:
3232:
3227:
3225:European Union
3221:
3219:
3215:
3214:
3212:
3211:
3209:Solidarity tax
3206:
3201:
3200:
3199:
3194:
3192:European Union
3184:
3183:
3182:
3180:United Kingdom
3177:
3172:
3167:
3157:
3151:
3149:
3148:Types of taxes
3145:
3144:
3137:
3136:
3129:
3122:
3114:
3106:
3105:
3079:
3067:
3041:
3030:
3011:
3000:
2972:
2947:
2936:
2914:
2903:
2877:
2851:
2811:
2799:
2771:
2740:
2714:
2703:on 9 June 2020
2683:
2643:
2615:
2578:
2566:
2554:
2528:
2502:
2476:
2450:
2438:
2422:
2421:
2419:
2416:
2392:and passenger
2385:
2382:
2370:Main article:
2367:
2364:
2353:Main article:
2350:
2349:United Kingdom
2347:
2341:
2328:
2325:
2315:
2312:
2307:Main article:
2304:
2301:
2299:
2296:
2284:
2283:
2280:
2249:
2247:Swedish kronor
2227:
2221:
2215:
2207:
2204:
2191:
2156:vliegbelasting
2147:
2144:
2140:Air Travel Tax
2135:
2132:
2124:
2123:
2120:
2113:
2102:Main article:
2093:
2087:
2081:
2073:
2070:
2065:Air France–KLM
2061:Bruno Le Maire
2044:
2041:
2031:
2028:
2027:
2026:
2022:
2019:
2016:
2013:
1994:
1933:
1932:
1929:
1926:
1904:
1898:
1892:
1884:
1881:
1862:
1828:
1822:
1816:
1810:
1804:
1790:
1789:European Union
1787:
1778:
1775:
1774:
1773:
1752:
1746:
1740:
1739:
1738:
1729:
1721:
1720:Types of taxes
1718:
1697:
1696:
1694:
1693:
1686:
1679:
1671:
1668:
1667:
1666:
1665:
1653:
1638:
1637:
1632:
1631:
1630:
1629:
1624:
1619:
1617:United Kingdom
1614:
1609:
1604:
1599:
1594:
1589:
1584:
1579:
1574:
1569:
1564:
1559:
1554:
1549:
1544:
1539:
1534:
1529:
1524:
1519:
1514:
1509:
1504:
1499:
1494:
1489:
1484:
1479:
1474:
1469:
1464:
1459:
1454:
1449:
1444:
1439:
1434:
1429:
1424:
1419:
1414:
1409:
1404:
1399:
1394:
1389:
1384:
1379:
1374:
1369:
1364:
1356:
1355:
1351:
1350:
1349:
1348:
1343:
1338:
1330:
1329:
1323:
1318:
1317:
1314:
1313:
1310:
1309:
1304:
1299:
1294:
1289:
1284:
1279:
1274:
1269:
1264:
1259:
1254:
1249:
1243:
1238:
1237:
1234:
1233:
1228:
1227:
1226:
1225:
1219:
1213:
1210:Tax Foundation
1207:
1201:
1192:
1191:
1187:
1186:
1185:
1184:
1182:Gabriel Zucman
1179:
1174:
1169:
1164:
1159:
1157:Mihir A. Desai
1151:
1150:
1144:
1141:
1140:
1137:
1136:
1133:
1132:
1127:
1122:
1117:
1112:
1107:
1106:
1105:
1100:
1090:
1085:
1079:
1074:
1073:
1070:
1069:
1066:
1065:
1060:
1055:
1050:
1045:
1040:
1035:
1030:
1025:
1020:
1018:Robin Hood tax
1015:
1010:
1002:
997:
992:
986:
981:
980:
977:
976:
973:
972:
967:
962:
957:
955:Excess profits
952:
947:
946:
945:
940:
935:
926:
921:
907:
902:
897:
892:
887:
882:
877:
872:
867:
862:
857:
852:
847:
842:
840:Gross receipts
837:
832:
827:
822:
821:
820:
815:
810:
805:
800:
795:
790:
780:
779:
778:
773:
768:
763:
758:
753:
748:
738:
733:
732:
731:
726:
721:
716:
711:
706:
701:
691:
690:
689:
679:
678:
677:
672:
667:
657:
652:
647:
642:
636:
631:
630:
627:
626:
621:
620:
619:
618:
613:
608:
603:
598:
593:
591:Offshore Leaks
588:
583:
578:
577:
576:
571:
556:
555:
554:Major examples
551:
550:
549:
548:
543:
538:
533:
528:
522:
517:
509:
508:
504:
503:
502:
501:
496:
491:
489:Dutch Sandwich
486:
481:
475:
470:
462:
461:
457:
456:
455:
454:
449:
444:
439:
434:
429:
427:Tax resistance
424:
419:
418:
417:
404:
403:
397:
392:
391:
388:
387:
384:
383:
378:
373:
368:
363:
358:
353:
348:
343:
338:
333:
331:Taxable income
328:
326:Tax assessment
323:
318:
312:
307:
306:
303:
302:
297:
296:
295:
294:
289:
284:
279:
274:
266:
265:
261:
260:
259:
258:
253:
248:
243:
238:
233:
228:
220:
219:
218:General Theory
213:
208:
207:
204:
203:
200:
199:
194:
189:
187:Representation
184:
179:
174:
169:
164:
159:
154:
149:
144:
139:
134:
129:
124:
119:
114:
109:
108:
107:
97:
92:
87:
82:
77:
71:
66:
65:
62:
61:
54:
53:
45:
44:
38:
37:
15:
9:
6:
4:
3:
2:
3310:
3299:
3296:
3294:
3291:
3289:
3286:
3284:
3281:
3279:
3276:
3275:
3273:
3258:
3257:United States
3255:
3251:
3248:
3247:
3246:
3243:
3241:
3238:
3236:
3233:
3231:
3228:
3226:
3223:
3222:
3220:
3216:
3210:
3207:
3205:
3202:
3198:
3197:United States
3195:
3193:
3190:
3189:
3188:
3185:
3181:
3178:
3176:
3173:
3171:
3168:
3166:
3163:
3162:
3161:
3158:
3156:
3153:
3152:
3150:
3146:
3142:
3135:
3130:
3128:
3123:
3121:
3116:
3115:
3112:
3093:
3089:
3083:
3076:
3071:
3056:
3052:
3045:
3039:
3034:
3019:
3015:
3004:
2988:
2987:
2982:
2976:
2957:
2951:
2945:
2940:
2924:
2918:
2912:
2907:
2891:
2887:
2881:
2865:
2861:
2855:
2839:
2838:
2833:
2826:
2824:
2822:
2820:
2818:
2816:
2808:
2803:
2788:
2787:
2782:
2775:
2760:
2756:
2749:
2747:
2745:
2729:
2728:Aviation24.be
2725:
2718:
2702:
2698:
2694:
2687:
2671:
2670:
2665:
2658:
2656:
2654:
2652:
2650:
2648:
2632:
2631:
2626:
2619:
2604:. 9 June 2020
2603:
2599:
2595:
2589:
2587:
2585:
2583:
2575:
2570:
2563:
2558:
2543:
2539:
2532:
2517:
2513:
2506:
2491:
2487:
2480:
2465:
2461:
2454:
2447:
2442:
2435:
2432:
2427:
2423:
2415:
2413:
2409:
2408:Hilde Crevits
2404:
2401:
2399:
2396:costs within
2395:
2391:
2381:
2379:
2378:United States
2373:
2366:United States
2362:
2356:
2346:
2338:
2334:
2324:
2321:
2310:
2295:
2293:
2289:
2281:
2278:
2277:United States
2274:
2270:
2266:
2262:
2258:
2254:
2251:Category 2 –
2250:
2248:
2244:
2241:Category 1 –
2240:
2239:
2238:
2212:
2203:
2199:
2197:
2188:
2185:In 2017, the
2183:
2181:
2177:
2173:
2169:
2165:
2161:
2157:
2153:
2143:
2141:
2131:
2129:
2121:
2118:
2114:
2111:
2110:
2109:
2105:
2078:
2069:
2066:
2062:
2058:
2053:
2050:
2040:
2038:
2020:
2017:
2014:
2011:
2007:
2003:
1999:
1995:
1992:
1988:
1987:
1986:
1984:
1980:
1977:
1973:
1969:
1965:
1961:
1957:
1954:
1950:
1946:
1942:
1938:
1930:
1927:
1924:
1923:
1922:
1920:
1916:
1889:
1880:
1878:
1873:
1868:
1865:
1858:
1855:
1851:
1846:
1844:
1840:
1801:
1796:
1786:
1784:
1772:
1768:
1764:
1760:
1756:
1753:
1750:
1747:
1744:
1741:
1736:
1735:Departure tax
1733:
1732:
1730:
1727:
1724:
1723:
1717:
1715:
1711:
1707:
1704:
1692:
1687:
1685:
1680:
1678:
1673:
1672:
1670:
1669:
1664:
1654:
1652:
1647:
1642:
1641:
1640:
1639:
1628:
1625:
1623:
1622:United States
1620:
1618:
1615:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1448:
1445:
1443:
1440:
1438:
1435:
1433:
1430:
1428:
1425:
1423:
1420:
1418:
1415:
1413:
1410:
1408:
1405:
1403:
1400:
1398:
1395:
1393:
1390:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1370:
1368:
1365:
1363:
1360:
1359:
1358:
1357:
1353:
1352:
1347:
1344:
1342:
1339:
1337:
1334:
1333:
1332:
1331:
1328:All Countries
1327:
1326:
1321:
1316:
1315:
1308:
1305:
1303:
1300:
1298:
1295:
1293:
1290:
1288:
1285:
1283:
1282:Tolerance tax
1280:
1278:
1275:
1273:
1270:
1268:
1265:
1263:
1260:
1258:
1255:
1253:
1250:
1248:
1245:
1244:
1241:
1236:
1235:
1223:
1220:
1217:
1214:
1211:
1208:
1205:
1202:
1199:
1196:
1195:
1194:
1193:
1189:
1188:
1183:
1180:
1178:
1175:
1173:
1170:
1168:
1165:
1163:
1160:
1158:
1155:
1154:
1153:
1152:
1148:
1147:
1139:
1138:
1131:
1128:
1126:
1123:
1121:
1118:
1116:
1113:
1111:
1108:
1104:
1101:
1099:
1096:
1095:
1094:
1091:
1089:
1086:
1084:
1081:
1080:
1077:
1072:
1071:
1064:
1061:
1059:
1056:
1054:
1051:
1049:
1046:
1044:
1041:
1039:
1036:
1034:
1031:
1029:
1026:
1024:
1021:
1019:
1016:
1014:
1011:
1008:
1003:
1001:
998:
996:
993:
991:
988:
987:
984:
983:International
979:
978:
971:
968:
966:
963:
961:
958:
956:
953:
951:
948:
944:
941:
939:
936:
934:
930:
927:
925:
922:
920:
917:
916:
915:
911:
908:
906:
903:
901:
898:
896:
893:
891:
888:
886:
885:Resource rent
883:
881:
878:
876:
873:
871:
868:
866:
863:
861:
858:
856:
853:
851:
848:
846:
843:
841:
838:
836:
833:
831:
828:
826:
823:
819:
816:
814:
811:
809:
806:
804:
801:
799:
796:
794:
791:
789:
786:
785:
784:
781:
777:
774:
772:
769:
767:
764:
762:
759:
757:
754:
752:
749:
747:
744:
743:
742:
739:
737:
734:
730:
727:
725:
722:
720:
717:
715:
712:
710:
707:
705:
702:
700:
697:
696:
695:
692:
688:
685:
684:
683:
682:Capital gains
680:
676:
673:
671:
668:
666:
663:
662:
661:
658:
656:
653:
651:
648:
646:
643:
641:
638:
637:
634:
629:
628:
617:
614:
612:
609:
607:
604:
602:
601:Panama Papers
599:
597:
594:
592:
589:
587:
584:
582:
579:
575:
572:
570:
569:
565:
564:
563:
560:
559:
558:
557:
553:
552:
547:
544:
542:
539:
537:
534:
532:
529:
526:
523:
521:
518:
516:
513:
512:
511:
510:
506:
505:
500:
497:
495:
492:
490:
487:
485:
482:
479:
476:
474:
471:
469:
468:Tax inversion
466:
465:
464:
463:
459:
458:
453:
450:
448:
445:
443:
440:
438:
435:
433:
430:
428:
425:
423:
420:
416:
413:
412:
411:
410:Tax avoidance
408:
407:
406:
405:
401:
400:
395:
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3018:FlightGlobal
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2786:FlightGlobal
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2758:
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2727:
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2701:the original
2696:
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2667:
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2630:The Guardian
2628:
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2606:. Retrieved
2600:(in Dutch).
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2288:Stefan Löven
2285:
2257:Central Asia
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2200:
2196:particulates
2184:
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2137:
2125:
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2054:
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2033:
1972:conservative
1964:flag carrier
1934:
1918:
1914:
1912:
1869:
1847:
1836:
1780:
1771:tuberculosis
1743:Jet fuel tax
1700:
1582:South Africa
1177:Joel Slemrod
845:Hypothecated
813:Sugary drink
687:Expatriation
659:
566:
484:Double Irish
447:Black market
292:Proportional
241:Laffer curve
226:Price effect
18:
3204:Landing fee
2965:21 November
2672:(in German)
2327:Switzerland
2265:Afghanistan
2146:Netherlands
1935:During the
1749:Landing fee
1597:Switzerland
1562:Philippines
1537:New Zealand
1532:Netherlands
1172:Ronen Palan
910:User charge
729:Value-added
694:Consumption
606:Swiss Leaks
494:Single Malt
432:Tax shelter
422:Tax evasion
381:Tax farming
366:Tax shelter
282:Progressive
246:Optimal tax
147:Tax amnesty
142:Tax holiday
100:Tax bracket
85:Tax revenue
27:Airbus A380
3272:Categories
3218:By country
3060:12 October
2896:12 October
2840:(in Dutch)
2598:NOS Nieuws
2547:12 October
2521:20 October
2418:References
2359:See also:
1949:Greenpeace
1872:Fit for 55
1777:Fuel taxes
1507:Kazakhstan
1392:Bangladesh
1387:Azerbaijan
1320:By country
1277:Temple tax
1247:Church tax
1130:ATA Carnet
1115:Free trade
1110:Tariff war
1038:Tax treaty
919:Congestion
860:Land value
751:Eco-tariff
719:Television
675:Solidarity
655:Ad valorem
515:Tax havens
346:Tax shield
341:Tax refund
309:Collection
287:Regressive
162:Tax reform
3230:Australia
3165:Australia
2384:Subsidies
2303:Australia
2160:vliegtaks
1983:Lufthansa
1877:gigajoule
1710:subsidies
1701:Types of
1587:Sri Lanka
1552:Palestine
1512:Lithuania
1477:Indonesia
1462:Hong Kong
1382:Australia
1372:Argentina
1240:Religious
1028:Spahn tax
1023:Tobin tax
875:Pigouvian
793:Cigarette
766:Severance
699:Departure
507:Locations
460:Corporate
442:Smuggling
210:Economics
132:Tax shift
127:Deduction
117:Exemption
3250:Scotland
3187:Fuel tax
3092:vlaio.be
2759:Euronews
2733:11 March
2669:Die Welt
2412:Flanders
2398:airports
2390:airports
2275:and the
2269:Pakistan
2180:jet fuel
2126:In 2018
2010:Wizz Air
1919:FlugAbgG
1763:HIV/AIDS
1706:taxation
1703:aviation
1607:Tanzania
1572:Portugal
1547:Pakistan
1427:Colombia
1407:Bulgaria
1272:Leibzoll
1149:Academic
1142:Research
960:Windfall
900:Turnover
880:Property
830:Georgist
776:Stumpage
771:Steering
756:Landfill
736:Dividend
660:Aviation
650:Per unit
645:Indirect
336:Tax lien
272:Tax rate
251:Theories
105:Flat tax
68:Policies
42:Taxation
3240:Ireland
3235:Germany
3175:Ireland
3170:Germany
3098:14 June
3023:13 June
2993:13 June
2929:13 June
2870:13 June
2844:13 June
2792:13 June
2764:13 June
2707:13 June
2697:Reuters
2676:13 June
2636:13 June
2608:13 June
2516:Reuters
2495:13 June
2469:13 June
2464:Reuters
2394:customs
2376:In the
2134:Ireland
2128:Germany
2072:Germany
2030:Belgium
2006:EasyJet
1998:Ryanair
1958:of the
1883:Austria
1767:malaria
1759:Unitaid
1627:Uruguay
1527:Namibia
1522:Morocco
1487:Ireland
1467:Iceland
1452:Germany
1442:Finland
1437:Denmark
1432:Croatia
1377:Armenia
1367:Algeria
1362:Albania
1009:(CCCTB)
870:Payroll
825:General
818:Tobacco
788:Alcohol
724:Tourist
670:Landing
402:General
137:Tax cut
95:Tax law
2490:Forbes
2314:Norway
2273:Canada
2259:, the
2253:Russia
2243:Europe
2229:
2223:
2217:
2206:Sweden
2095:
2089:
2083:
2043:France
1960:Greens
1906:
1900:
1894:
1830:
1824:
1818:
1812:
1806:
1602:Taiwan
1592:Sweden
1577:Russia
1567:Poland
1542:Norway
1492:Israel
1457:Greece
1447:France
1417:Canada
1402:Brazil
1397:Bhutan
1292:Kharaj
1200:(ITEP)
1103:Export
1098:Import
1093:Tariff
1083:Custom
970:Wealth
895:Surtax
890:Single
865:Luxury
850:Income
783:Excise
746:Carbon
640:Direct
527:(OFCs)
480:(BEPS)
192:Unions
122:Credit
2959:(PDF)
2864:Nu.nl
2837:Trouw
2245:: 62
2117:Sahel
2002:Lauda
1976:green
1517:Malta
1502:Japan
1497:Italy
1472:India
1422:China
1307:Zakat
1302:Nisab
1297:Khums
1287:Jizya
1262:Tithe
1257:Teind
1218:(TJN)
1204:Oxfam
1076:Trade
995:ATTAC
714:Stamp
709:Sales
704:Hotel
633:Types
3100:2020
3062:2022
3025:2020
2995:2020
2967:2019
2931:2020
2898:2022
2872:2020
2846:2020
2794:2020
2766:2020
2735:2022
2709:2020
2678:2020
2638:2020
2610:2020
2549:2022
2523:2020
2497:2020
2471:2020
2436:2005
2267:and
2261:MENA
2008:and
1989:All
1769:and
1708:and
1557:Peru
1482:Iran
1224:(US)
1212:(US)
1206:(UK)
1088:Duty
938:Toll
933:GNSS
929:Road
924:Fuel
835:Gift
803:Meat
499:CAIA
277:Flat
3288:Tax
2986:NRK
2158:or
2037:EEA
1839:VAT
1412:BVI
914:fee
905:Use
808:Sin
798:Fat
25:An
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